Correcting Property Assessment Clerical Errors

The Department of Finance can correct errors in your property assessment or property tax due to a clerical error or an error in your property’s description. If approved, corrections could be made retroactively up to six years before the date you apply for a correction. For more information read the Notice of Rule Making. There are specific circumstances that qualify as errors:

Clerical Errors:

  1. Transcription errors
  2. Computational errors
  3. Failure to process partial exemption
  4. Computer programming or inputting error resulting in value different than intended by
  5. All other clerical errors defined in subdivision 2 of section 550 of the Real Property Law

Errors in Description:

  1. Incorrect tax classification due to an inventory error
  2. Physical change to the property not reflected or reflected incorrectly on the assessment roll
  3. Physical change put on the assessment roll when no physical change was actually done to the property
  4. Equalization change erroneously put on an assessment roll as a physical change
  5. Assessment reflecting building in the course of construction erroneously not removed from the assessment roll
  6. Incorrect entry on the assessment roll of the assessed value of an improvement which was
    destroyed or removed prior to the taxable status date
  7. Incorrect entry on the assessment roll of the assessed value of an improvement which was
    not in existence or which was present on a different parcel
  8. Assessment based on incorrect square footage
  9. Assessment based upon incorrect number of units
  10. Incorrect building class that affected assessed value
  11. Incorrect calculation of transitional assessment or statutory limitation on assessment
  12. Incorrect merging or dividing of a property lot
  13. Land incorrectly deemed developable
  14. Improper notification of a change in value reflected on a Revised Notice of Property Value

The following types of errors will NOT be corrected:

  1. Overvaluation due to inappropriate comparables or attributed income
  2. Incorrect valuation model utilized
  3. Errors in land/building ratio
  4. Incorrect calculation of exemption based on error in application of the statute

Note: For these types of errors, please visit the Challenge Your Assessment page to submit a Request for Review.

Applying for Error Corrections

To apply for an error correction on your property assessment, you must submit the Administrative Review Application and supporting documentation to the address listed on the form.

Frequently Asked Questions (FAQs)

Only the owner of the property or other persons who are eligible to file an application with the Tax Commission, as specified in title 21, section 3-02(b) of the Rules of the City of New York, can file an application for an administrative correction of an erroneous assessment or tax.

Clerical errors and errors in description as defined in title 19, section 53-02 of the Rules of the City of New York are eligible for correction. For all other corrections visit the Challenge Your Assessment page.

The Department of Finance will only correct eligible errors that occurred within six years of the date of submission of an Administrative Review Application.

Applications will be accepted and reviewed on an ongoing basis.

If you need help or have questions, please call 311 or contact us. You can visit one of our Business Centers in the five boroughs from Monday-Friday, 8:30 a.m. to 4:30 p.m. See the list below.

Please mail all applications and supporting documents to:

New York City Department of Finance
Property Division/Administrative Review
66 John Street, 12th Floor
New York, NY 10038